The Publishing Bureau Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC349428 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2021

FOR

THE PUBLISHING BUREAU LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

O Van Helden

REGISTERED OFFICE:

6th Floor

Gordon Chambers

90 Mitchell Street

Glasgow

Lanarkshire

G1 3NQ

REGISTERED NUMBER:

SC349428 (Scotland)

ACCOUNTANTS:

Cornerstone Accountants

6th Floor

Gordon Chambers

90 Mitchell Street

Glasgow

Lanarkshire

G1 3NQ

FIXED ASSETS

Tangible assets

4

8,875

9,419

CURRENT ASSETS

Debtors

5

31,608

31,421

Cash at bank and in hand

308,712

271,898

340,320

303,319

CREDITORS

Amounts falling due within one year

6

70,612

68,545

NET CURRENT ASSETS

269,708

234,774

TOTAL ASSETS LESS CURRENT
LIABILITIES

278,583

244,193

PROVISIONS FOR LIABILITIES

1,686

1,790

NET ASSETS

276,897

242,403

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

276,896

242,402

SHAREHOLDERS' FUNDS

276,897

242,403

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2021 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 March 2022 and were signed by:

O Van Helden - Director

1.	STATUTORY INFORMATION

The Publishing Bureau Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on a straight line basis

Fixtures and fittings

-

20% on a reducing balance basis

Motor vehicles

-

20% on a reducing balance basis

Computer equipment

-

33% on a straight line basis

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2020 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 November 2020

2,582

4,167

19,835

32,666

59,250

Additions

-

3,472

At 31 October 2021

2,582

4,167

19,835

36,138

62,722

DEPRECIATION

At 1 November 2020

516

2,516

15,675

31,124

49,831

Charge for year

517

330

832

2,337

4,016

At 31 October 2021

1,033

2,846

16,507

33,461

53,847

NET BOOK VALUE

At 31 October 2021

1,549

1,321

3,328

2,677

8,875

At 31 October 2020

2,066

1,651

4,160

1,542

9,419

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021

2020

£

Trade debtors

28,745

13,884

Other debtors

2,863

17,537

31,608

31,421

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021

2020

£

Trade creditors

2,453

11,137

Taxation and social security

13,746

16,224

Other creditors

54,413

41,184

70,612

68,545

The Publishing Bureau Ltd - Accounts to registrar (filleted) - small 18.2

The Publishing Bureau Ltd - Accounts to registrar (filleted) - small 18.2